“Section 199(2)(b)”

Section References (mined)Section 199Section 199(2)(b)2 judgments

SREE JESHTA LAXMI WELFARE AND CHARITABLE TRUST ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1803/BANG/2025[NA]Status: DisposedITAT Bangalore25 Feb 2026

Bench: Shri Prashant Maharishi & Shri Soundararajan Kassessment Year : 2026-27 M/S. Sree Jeshta Laxmi Welfare & Vs. Cit (Exemptions), Charitable Trust, Unity Building Annexe, No.50, Karnataka Layout, Mission Road, 2Nd Cross, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. Pan : Aakts 9479 B Appellant Respondent

For Appellant: Shri. Rajeev Nulvi, AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore

Section 12A

mandatory. As the application is filed late by the assessee, the only option left with the assessee is to make application under section 199(2)(b) of the Act before the learned Principal CIT for condonation of delay. 9. Even otherwise on the merit of the case, we find that

PUNNAYURKULAM SERVICE CO OPERATIVE BANK LTD NO P 417,PUNNAYURKULAM vs. INCOME TAX OFFICER, GURUVAYUR

In the result, the appeal filed by the assessee stands dismissed

ITA 446/COCH/2025[2023-24]Status: DisposedITAT Cochin08 Aug 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm Assessment Year: 2023-24 Punnayurkulam Service Cooperative .......... Appellant Bank Ltd. No. P417, Punnayurkulam, Thrissur. [Pan: Aacap 6129 J] Vs. Income Tax Officer .......... Respondent Ward-1, Thrissur. Appellant By: Shri Ramdas M, Ca Respondent By: Smt. Leena Lal, Sr. Dr Date Of Hearing: 04.08.2025 Date Of Pronouncement: 08.08.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 20.05.2025 For Assessment Year (Ay) 2023-24. 2. Brief Facts Of The Case Are That Assessee Is A Cooperative Society Registered Under Kerala Co-Operative Societies Act, 1969. It Is Classified As Primary Agricultural Credit Cooperative Society. It Is Engaged In The Business Of Accepting Deposits From Its Members & Providing Credit Facilities To Its Members. The Return Of Income For The A.Y. 2023-24 Was Filed On 31/12/2020 Declaring Nil Income After

For Appellant: Shri Ramdas M, CAFor Respondent: Smt. Leena Lal, Sr. DR

Section 139(1)Section 143(3)Section 199(2)(b)Section 80ASection 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K, JM Assessment